Appeals to Joint Commissioner (Appeals) expand appellate scope, include transfer rules and tech-enabled disposal procedures. Amendment provides appeals to the Joint Commissioner (Appeals) against specified orders of Assessing Officers below the rank of Joint Commissioner, including intimations, assessments, reassessments, withholding and collection orders, penalty orders and specified amendments; bars such appeals where orders bear prior approval of authorities above Deputy Commissioner; permits transfer of appeals between Commissioner (Appeals) and Joint Commissioner (Appeals) by the Board or authorised authority with rehearing opportunity; enables Central Government to notify a scheme for technologically facilitated disposal and allows the Board to exempt cases or classes from the provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to Joint Commissioner (Appeals) expand appellate scope, include transfer rules and tech-enabled disposal procedures.
Amendment provides appeals to the Joint Commissioner (Appeals) against specified orders of Assessing Officers below the rank of Joint Commissioner, including intimations, assessments, reassessments, withholding and collection orders, penalty orders and specified amendments; bars such appeals where orders bear prior approval of authorities above Deputy Commissioner; permits transfer of appeals between Commissioner (Appeals) and Joint Commissioner (Appeals) by the Board or authorised authority with rehearing opportunity; enables Central Government to notify a scheme for technologically facilitated disposal and allows the Board to exempt cases or classes from the provision.
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